Vivek Kumar Gupta Proprietor Vs State of UP And 2 Others
Date: November 5, 2025
Subject Matter
Proceedings Under Section 130 Not Applicable for Excess Stock; Section 73/74 Mandated.
Summary
The writ petition is allowed . The Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated for excess stock found during a survey when specific provisions under Sections 73 and 74 are available and mandated for…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard learned counsel for the parties and perused the record. 2. The instant writ petition has been filed challenging the impugned order dated 07.08.2023 passed by the respondent no. 2. 3. Learned counsel for the petitioner submits that the petitioner is a registered Company and is engaged in the business of purchase and sale of hardware g…